The following information was obtained from the comprehensive annual financial report of the city of Tampa, Florida for the fiscal year ended September 30, 2016.

Condensed General Fund balance sheet: Total assets (including cash and investments of $120,616,000)$141,353,000; Total liabilities$24,062,000; Fund balance$117,291,000

Classification of General Fund fund balance: Total fund balance of $117,291,000 consists of Nonspendable$302,000; Committed$717,000; Assigned (all for intended uses, but no formal action taken to commit)$27,423,000; Unassigned$88,849,000

Total revenues: $356,942,000 (major elements are: property taxes$144,295,000; utility charges$40,214,000; State aid$46,873,000; and charges for services$51,678,000)

Transfers in (virtually all from recurring payments in lieu of taxes and franchise fees): $33,443,000

Property tax levy: $149,922,000; Property taxes collected in the year of the levy: $143,836,000

Debt service expenditures in governmental funds: Principal$13,837,000; Interest$10,364,000

Governmental activities debt service principal requirements to maturity: Grand total $414,745,000 (includes notes payable of $53,845,000), maturing as follows: in 2017 $13,905,000; 2018$23,180,000; 2019$24,950,000; 202032,190,000; 2021$62,800,000; from 2022-2026$133,990,000; from 2027-2031$90,615,000; from 2032-2041 $19,300,000; from 2042-2051$13,815,000

Pension plan data: General employees' pension plan: Total pension liability$740,043,000; Plan fiduciary net position$657,493,000; and Firefighters and police officers' pension plan: Total pension liability$1,923,536,000; Plan fiduciary net position$1,727,529,000

Required:

Calculate the following indicators of financial position for the city of Tampa: (a) budgetary cushion; (b) debt service burden (cover both the debt service burden and the rate of payback of debt service principal); (c) quick ratio (assume the investments are short-term); (d) property tax collection rate efficiency; and (e) pension benefit burden.